GAKKYUSHA CO.,LTD. FY2026 Q2 Earnings Report | IR Tracker

GAKKYUSHA CO.,LTD. FY2026 Q2 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥6.56B
Operating Income: ¥1.45B
Net Income: ¥911M
EPS: ¥83.86

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥6.56B	¥6.67B	-1.6%
Cost of Sales	¥4.05B	¥4.23B	-4.3%
Gross Profit	¥2.52B	¥2.45B	+2.9%
SG&A Expenses	¥1.07B	¥1.08B	-1.2%
Operating Income	¥1.45B	¥1.36B	+6.1%
Non-operating Income	¥48M	¥44M	+7.9%
Non-operating Expenses	¥9M	¥8M	+14.5%
Ordinary Income	¥1.49B	¥1.40B	+6.1%
Profit Before Tax	¥1.40B	¥1.51B	-7.2%
Income Tax Expense	¥486M	¥463M	+5.0%
Net Income	¥911M	¥1.04B	-12.7%
Net Income Attributable to Owners	¥911M	¥1.04B	-12.7%
Total Comprehensive Income	¥907M	¥971M	-6.6%
Interest Expense	¥9M	¥6M	+42.4%
Basic EPS	¥83.86	¥96.04	-12.7%
Dividend Per Share	¥45.00	¥45.00	+0.0%

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥4.13B	¥3.52B	+¥608M
Cash and Deposits	¥3.14B	¥2.64B	+¥495M
Accounts Receivable	¥135M	¥72M	+¥63M
Inventories	¥46M	¥52M	¥-6M
Non-current Assets	¥8.41B	¥8.64B	¥-232M

Profitability Ratios

Item	Value
Net Profit Margin	13.9%
Gross Profit Margin	38.3%
Current Ratio	139.7%
Quick Ratio	138.2%
Debt-to-Equity Ratio	0.62x
Interest Coverage Ratio	167.01x
Effective Tax Rate	34.8%

Year-over-Year Comparison

Item	YoY Change
Net Sales YoY Change	-1.6%
Operating Income YoY Change	+6.1%
Ordinary Income YoY Change	+6.1%
Net Income Attributable to Owners YoY Change	-12.7%
Total Comprehensive Income YoY Change	-6.6%

Item	Value
Shares Outstanding (incl. Treasury)	10.97M shares
Treasury Stock	100K shares
Average Shares Outstanding	10.87M shares
Book Value Per Share	¥713.64

Dividend Information

Item	Amount
Q2 Dividend	¥45.00
Year-End Dividend	¥45.00

Full Year Forecast

Item	Forecast
Net Sales Forecast	¥13.96B
Operating Income Forecast	¥2.94B
Ordinary Income Forecast	¥2.94B
Net Income Attributable to Owners Forecast	¥1.99B
Basic EPS Forecast	¥182.91
Dividend Per Share Forecast	¥53.00